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National Council on Disability

Performance and Accountability Report

Fiscal Year 2016

National Council on Disability (202) 272-2004 Voice

1331 F Street, NW, Suite 850 (202) 272-2022 Fax 

Washington, DC 20004 www.ncd.gov
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National Council on Disability

Performance and Accountability Report, 

Independent Auditor’s Report, and 

Financial Statements 

Fiscal Year 2016

Table of Contents

Agency Head Message...................................................................3

Management Discussion and Analysis.............................................5

Financial Section..........................................................................11

Performance Section...........................................................................40
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 National Council on Disability

An independent federal agency making recommendations to the President and Congress 

to enhance the quality of life for all Americans with disabilities and their families.

Agency Head Message

January 11, 2017

On behalf of the members of the National Council on Disability (NCD or the Council), I am 

pleased to submit the Fiscal Year (FY) 2016 Performance and Accountability Report 

(PAR). This report provides the results of the agency’s programmatic and financial 

performance and demonstrates to the Congress, the President, and the public NCD’s 

commitment to its mission and accountability over the resources entrusted to it.

This report includes information that satisfies the reporting requirements contained in the 

following legislation:

 Federal Managers’ Financial Integrity Act of 1982

 Government Performance and Results Act of 1993

 Government Management Reform Act of 1994

 Reports Consolidation Act of 2000

 Accountability of Tax Dollars Act of 2002

 Improper Payments Information Act of 2002

 GPRA Modernization Act of 2010

Financial Management Reporting

General Services Administration Office of the Chief Financial Officer (GSA OCFO) fulfills 

all Treasury and the OMB external reporting requirements on behalf of the NCD through 

the following Governmentwide mandated reports based upon the agency’s reporting 

requirements. Additionally, the GSA OCFO serves as a point of contact for financial 

regulatory issues with Treasury and OMB.

● SF 133 – Report on Budget Execution and Budgetary Resources (monthly)

● SF 224 – Statement of Transactions (reported by the third business day of the 

month)

● SF 132 – Apportionment and Reapportionment Schedule

● Max A-11 – President’s Budget Report

● Intergovernmental Fiduciary Confirmation System (quarterly)

● ATDAs – Accountability of Tax Dollars Act Statements (quarterly)

● TROR – Treasury Report on Receivables (quarterly)

● GTAS – Governmentwide Treasury Account Symbol Adjusted Trial Balance 

System (monthly)

● GFRS – Governmentwide Financial Report System
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While FY 2016 was marked by a significant amount of change to NCD’s board 

membership and staff composition, I am proud that these changes did not hamper the 

ability of the agency to deliver on its planned slate of policy projects and numerous 

engagement activities. 

Throughout FY 2016 and into the current FY, NCD has worked intensively with technical 

and contractual support from the General Services Administration and elsewhere to 

improve and further strengthen our internal agency operations and fiscal management. 

NCD management undertook a review of internal policies and has nearly completed a 

comprehensive overhaul of its administrative manual. Additionally, NCD has recently 

begun to evaluate its programmatic evaluation and validation standards and to implement 

best practice procedures in accordance with guidance from the Government 

Accountability Office (GAO) Center for Audit Excellence. 

All of these steps contributed to NCD’s ability in FY 2016 to faithfully execute its mission to 

serve as an advisor to the President, Congress, and other federal agencies by regularly: 

(1) reviewing federal disability programs and policies, (2) meeting with people with 

disabilities and other stakeholders around the country to learn how federal programs and 

policies are translating to on-the-ground realities, and (3) providing advice, analysis and 

recommendations on disability policy to federal policymakers.

It continues to be my honor to serve as the Chairperson of an agency the work of which I am 

personally and professionally proud. 

Sincerely,

Clyde Terry

Chairperson
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Management Discussion and Analysis

Introduction

National Council on Disability (NCD) was initially established in 1978 as an advisory board 

within the U.S. Department of Education (Public Law 95-602). The Rehabilitation Act 

Amendments of 1984 (Public Law 98-221) transformed NCD into an independent agency 

and required NCD to provide expert advice to Congress and the Administration. Changes 

were also made to NCD’s statutory mandate by the Rehabilitation Act Amendments of 

1992 and 1998 and the Education of the Deaf Act Technical Amendments of 1993, and to 

its composition by the Workforce Innovation and Opportunity Act of 2014. 

NCD’s governing body is the Council, which is currently comprised of 9 part-time 

appointees – 5 presidential (including the chairperson) and 4 congressional, including one 

member appointed by each of the following: the Speaker of the House, the House Minority 

Leader, the Senate Majority Leader and the Senate Minority Leader.

Council Members are appointed to represent people with disabilities, national 

organizations concerned with disabilities, providers and administrators of services to 

people with disabilities, people engaged in conducting medical or scientific research 

related to disabilities, business concerns and labor organizations. The majority of the 

current Council Members are people with disabilities.

The Council Members are responsible for serving as trusted advisors to the President, 

Congress, and other federal agencies by developing policy recommendations regarding 

existing and needed legislation, regulation, and programs and practices; that serve to 

advance the goals of the Americans with Disabilities Act (ADA). The Council develops 

policy recommendations within the context of individual policy projects that culminate in 

topical policy reports. This work is done by ad hoc committees of several Council 

Members each project, with a single NCD staff lead per committee. These committees are 

formed after the approval of a new slate of policy priorities each year in a mid-year Council 

meeting and meet by phone at regular intervals to develop the project’s scope of work, 

review proposals, guide and inform the research, and ultimately propose 

recommendations on the basis of the findings. Council Members are also responsible for 

establishing NCD’s priorities and budget, and providing oversight of NCD’s programs, 

operations, and finances. The Council exercises its oversight responsibilities in part 

through its Executive and Finance Committee, consisting of the Chairperson; the Vice 

Chair; and three Council Member principals for finance, governance and policy. The 

Chairperson of the Council also serves as the Chairperson of the Executive and Finance 

Committee. This committee meets monthly by phone with the management team on staff 

to review financial statements and receive programmatic updates.

In addition to the nine appointed Council Members, NCD has a professional staff that 

supports the work of the Council. The Chairperson appoints an Executive Director, who

serves as the chief executive of the agency and has full responsibility for managing the 

agency to accomplish the mission, goals, and objectives. When fully staffed, NCD has 13 

full-time employees, organized into three teams:

 Policy & Legal Team 
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 Legislative Affairs & Outreach Team 

 Administration, Finance, and Operations Team 

Mission, Vision, Goal & Objectives

NCD has a unique mission among federal agencies because it is charged with reviewing 

all programs and policies that affect people with disabilities across the Federal 

Government, not merely one aspect of policy affecting people with disabilities. NCD’s 

Council Members, as constituted in 2010 and 2011, established NCD’s singular strategic 

goal, its two supporting objectives, and the strategies intended to achieve the goal in its

FY 2012 – FY 2017 strategic plan: 

Mission

Promote equality of opportunity, full participation, independent living 

and economic self-sufficiency of people with disabilities of all ages 

and backgrounds by providing advice, analysis and

recommendations on disability policy to the President, Congress and 

other federal agencies.

Vision

NCD leads by facilitating, articulating and promoting inclusion and 

empowerment of individuals with disabilities to live, learn and earn 

based on informed choices.

Strategic Goal

Advance the goals of the Americans with Disabilities Act by 

promoting policies, programs, practices, and procedures that 

guarantee equal opportunity and provide for economic selfsufficiency, independent living, and inclusion and integration into all 

aspects of society for individuals with disabilities.

Strategic 

Objectives

1. Engagement – Engage stakeholders in order to assess 

concerns and priorities and build a network of NCD partners.

2. Policy Development & Collaboration – Address 

stakeholder concerns and priorities by advancing specific, 

practical policy solutions and encouraging collaboration.

Strategies

Engagement –

 Inform NCD stakeholders of the policy projects it has 

underway and create and maintain regular opportunities to 

receive direct input from community stakeholders.

 Cultivate trusted relationships with Congress. 

 Establish and cultivate trusted relationships with state, local, 

and tribal governments and other entities. 

 Brand NCD as a principal national voice of the disability 

community. 

 Cultivate future leaders of the disability community. 

Policy Development and Collaboration –
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 Cultivate trusted relationships with other federal agencies and 

look for opportunities to coordinate and work collaboratively.

 Work closely with and enlist the support of stakeholders to 

develop and advance policy responses to priority issues.

 Produce materials that have practical utility for federal, state, 

tribal, and local stakeholders regarding successful 

implementation of federal policies.

NCD 

Stakeholders

 All Americans with disabilities – a population diversified by 

geography, age, race, gender, ethnicity, sexual orientation, 

income, education, political party, type of disability, and other 

affiliations and identities;

 Policymakers and decision makers – including the 

President and all federal agencies, Congress, state, tribal, 

and local governments and communities – who create and 

implement federal policies and programs that affect people 

with disabilities; 

 Groups and organizations concerned with people with 

disabilities; 

 Families and support systems of people with disabilities, 

including parents and guardians; and 

 Society at large – employers, educators, manufacturers, 

service providers, engineers, designers, entertainers, and 

other individuals and organizations who influence inclusion 

and participation of Americans with disabilities

Performance Overview

NCD utilizes a performance management methodology to set priorities, allocate 

resources, and evaluate programmatic activity. That methodology includes articulating 

desired performance results in quantifiable terms and meaningful measures to gauge 

success in reaching those targets. Measuring NCD’s impact on its strategic goal of 

guaranteeing equal opportunity and providing for economic self-sufficiency, independent 

living, and inclusion and integration into all aspects of society for individuals with 

disabilities is challenging since this is a large-scale, long-term endeavor. 

Accordingly, as we evaluate and validate our performance measures and outcomes, we 

ask:

 Has NCD been a thought leader, performing important research and analysis on 

critical and/or emerging topics, and creating greater interest in the disability 

considerations of a particular policy topic?

 Has NCD identified critical needs where our engagement with stakeholders and 

policy development and collaboration can advance existing initiatives?

 Has NCD provided practical, timely policy recommendations and consultations to 

Members of Congress and the Executive Branch? 
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In FY 2016, NCD performed consistently within its planned activities for the fiscal year in 

support of its strategic goal. NCD released six policy reports to the President and 

Congress; submitted ten letters regarding various regulatory action or proposed legislation 

to federal agencies and to Congress; and released one policy toolkit at a White House 

event. Topics of policy advisement covered the watershed, ranging from the impact of the 

Affordable Care Act on people with disabilities to the accessibility of new U.S. currency to 

gun control proposals. In each instance, NCD employed multifaceted engagement 

strategies to inform its work product, including regional forums, roundtables, policy forums, 

Twitter chats, speaking engagements, and traditional public comment opportunities. 

Throughout the fiscal year, NCD continued to demonstrate that it is a respected thought 

leader by addressing the disability considerations of several critical / emerging issues and 

creating greater interest for policymakers and in the general public in those 

considerations; and by receiving regular requests for consultation or comment by 

congressional offices and the media. 

NCD also continued to build upon its existing body of work in FY 2016 through ongoing 

collaborations with NCD stakeholders in areas including the school-to-prison pipeline; 

parenting rights; Medicaid managed care; and the accessibility of polling places during 

elections. 

Finally, in FY 2016, NCD demonstrated its ability to simultaneously work on long-range 

policy research projects while also remaining nimble to weigh in on time-sensitive 

legislative and regulatory initiatives and hearings, including mental health reform 

proposals, gun control proposals, autonomous vehicles hearings, and ADA notification 

proposals and hearings. 

A more detailed analysis of NCD’s programmatic performance is outlined in a later 

section. 

Financial Overview

In FY 2016, NCD remained a responsible financial steward of federal funds entrusted to 

the agency by employing sound financial management practices. Rocha & Company, PC

completed an independent audit for fiscal year 2016 and expressed the opinion that 

NCD's fiscal year 2016 financial statements are fairly presented, in all material respects, in

conformity with U.S. generally accepted accounting principles. Furthermore, no significant 

deficiencies or material weaknesses were identified in NCD’s internal control. The audit 

firm confirmed NCD's compliance with selected provisions of laws and regulations 

required by 0MB audit guidance.

The National Council on Disability (NCD) is mandated to enter into an Interagency 

Agreement (IA) with the General Services Administration (GSA), Office of the Chief 

Financial Officer (OCFO) to provide financial services to the NCD. GSA OCFO must fulfill 

Treasury and the 0MB external reporting requirements of the NCD based upon the 

agency's reporting requirements. NCD completed training at GSA OCFO to maximize the 

agency’s ability to monitor the accuracy and reporting on behalf of NCD.
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Future Effects of Known Risks, Uncertainties, Events, Conditions, Trends

NCD is a micro-agency with a macro mission, a small staff, and a modest budget of $3.2 

million. Due to the budget climate of recent time, NCD anticipates minor growth or flatlevel funding to continue for the foreseeable future. With certain fixed costs increasing 

year over year, this has required NCD to focus more of its work in-house (versus reliance 

on contracted experts), to reevaluate the cost-benefit of some of its in-person meetings’ 

length and necessity, to closely align necessary technology upgrade purchases with the 

timing of federal cyber security requirements, and to regularly pursue lower-cost options in 

service providers it utilizes. Additionally, NCD has adopted a strategy of working in 

conjunction with a wide range of stakeholders – including people with disabilities, federal, 

state and local agencies, elected officials and their staff, universities, and a diverse group 

of non-profit organizations and individual disability policy experts and advocates – to 

leverage and steward resources to advance our mission, goals and objectives. 

For reasons of its micro size alone (and an average of 4 staff per team), even small 

changes in staffing have the ability to significantly impact agency work flow. For many 

years, NCD enjoyed a relatively stable staffing roster but in the last couple fiscal years, 

NCD has experienced greater staff turnover, several extended periods of individual staff 

leave, and even a death of a staff member. In the last fiscal year alone, NCD has hired 

three new employees of its 13 total, with one of them new to federal service. NCD’s 

management team has taken steps to ensure that new staff have transitioned into their 

responsibilities with relative ease. Much of the last few years’ worth of turnover has been 

of individuals with a decade or more of agency institutional knowledge, which at times has 

caught the agency flat-footed in reevaluating job descriptions, timely completing hires, and 

reassigning responsibility, which contributed in part to incomplete work on more than one 

occasion in the last fiscal year. Management is utilizing those experiences to begin a 

thorough reassessment of its internal control environment and is taking corrective action 

to address weaknesses identified, including a nearly complete revamp of its internal 

administrative manual, internal control training, and clearer articulation of roles, 

responsibilities, and contingencies.

In FY 2016, NCD welcomed two new Council Members to the agency as congressional 

appointees. While the staggered terms of Council Members do create regular turnover at 

the board level, NCD management implemented a process in FY 2016 of in-person new 

board member orientations that cover all aspects of agency operations and acclimate new 

members to active policy projects and governance matters immediately to ease their 

transition and enhance continuity of agency work. 

The Council Members and staff are cognizant that the national debt, coupled with the 

current legislative environment’s emphasis on entitlement reform and reducing costs have 

the potential to create significant challenges to the fulfillment of NCD’s strategic goal of 

advancing the goals of the Americans with Disabilities Act -- equality of opportunity, full 

participation, independent living and economic self-sufficiency of people with disabilities –

as many people with disabilities rely on government programs, under threat of reduction or 

elimination, in pursuit of those ends. For this reason, NCD continues to work closely and 

positively with congressional offices and its diverse stakeholders to foster understanding 

of on-the-ground effects of changes to federal programs on the lives of people with 

disabilities. 
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Financial Section

NATIONAL COUNCIL ON DISABILITY

GENERAL FUND

FINANCIAL STATEMENTS

As Of And For The Years Ended September 30, 2016 and 2015
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 Rocha &Company, PC

Certified Public Accountants

and ManagementConsultants ·

Independent Auditor's Report

Board Members and Executive Director National Council on Disability

Report on the Financial Statements

We have audited the accompanying balance sheet of the National Council on Disability (the 

Council) as of September 30, 2016 and 2015, and the related statements of net cost, changes in 

net position, and budgetary resources for the years then ended. In our audit of the Council for the 

fiscal year ended September 30, 2016, we found:

 The financial statements are presented fairly in all material respects, in conformity with U.S. 

generally accepted accounting principles.

 As stated in the Consideration of Internal Control section of this report, the following finding was 

identified:

 Significant deficiency in internal control over financial reporting.

 Instances of non-compliance that are detailed in the Compliance with Applicable Laws and 

Regulations section of this report, the following findings were identified:

 The Council did not comply with the Prompt Payment Act. During our audit we noted 

five instances where payments to contractors and vendors were not made within the 

required 30-day stipulation.

The following sections discuss in more detail our opinion, our consideration of internal control over 

financial reporting, our tests of compliance with certain provisions of applicable laws and 

regulations, and management 's and our responsibilities.

Opinion on the Financial Statements

In our opinion, the financial statements, including the accompanying notes present fairly, in all 

material respects, in conformity with U.S. generally accepted accounting principles, the 

financial position of the National Council on Disability as of September 30, 2016 and 2015, and 

its net costs, changes in net position, and budgetary resources for the years then ended.

 9841 Washingtonian Blvd., Suite 310, Gaithersburg, MD 20878 I Phone: 301.519 .2912 I Fax: 301.519.2915
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Consideration of Internal Control

In planning and performing our audit, we considered the Council's internal control over financial 

reporting as a basis for designing our auditing procedures and to comply with the Office of 

Management and Budget (0MB) audit guidance for the purpose of expressing our opinion on the 

financial statements, but not for the purpose of expressing an opinion on internal control and 

compliance or on management's assertion on internal control in2luded in the Management's 

Discussion and Analysis (MD&A). Accordingly, we do not express an opinion on internal control 

over financial reporting and compliance or on management 's assertion on the effectiveness of the 

entity's internal control over financial reporting, or on management 's assertion on the internal 

control included in the MD&A.

A control deficiency exists when the design or ·operation of a control does not allow 

management or employees, in the normal course of performing their assigned 

functions, to prevent or detect misstatements on a timely basis. A significant 

deficiency is a deficiency, or a combination of deficiencies, in internal control that is less 

severe than a material weakness, yet important enough to merit attention by those 

charged with governance. A material weakness is a significant deficiency, or combination 

of significant deficiencies, that results in a more than remote likelihood that the design or 

operation of one or more internal controls will not allow management or employees, in the 

normal course of performing their duties, to promptly detect or prevent errors, fraud, or 

noncompliance in amounts that would be material to the financial statements.

Our consideration of internal control over financial reporting was for the purpose described 

in the first paragraph of this section and would not necessarily identify all deficiencies in 

the Council's internal control that might be material weaknesses or significant deficiencies. 

Given these limitations, during our audit we did not identify any deficiencies in internal 

control that we consider to be material weaknesses.

We did identify a significant deficiency in internal control related to financial reporting, the 

details of which is presented in Exhibit A.

We noted other non-reportable matters involving internal control and its operation that we 

will communicate in a separate management letter to the Council's management.

Compliance with Applicable Laws and Regulations

As part of obtaining reasonable assurance about whether the Council's financial statements are free 

from material misstatement, we also performed tests of its compliance with certain provisions of 

laws and regulations for fiscal year 2016. However, providing an opinion on compliance with those 

provisions was not an objective of our audit, and accordingly, we do not express such an opinion. 

The results of our tests of compliance disclosed instances of noncompliance or other matters that 

are required to be reported under Government Auditing Standards. Specifically; we noted violations 

of the Prompt Payment Act, the details of which are presented in ExhibitB.

Consistency of Other Information

The information in the Management's Discussion and Analysis is not a required part of the financial 

statements, but is supplementary information required by U.S. generally accepted accounting 
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principles. We have applied certain limited procedures, which consisted principally of inquiries of 

management regarding the methods of measurement and presentation of this information. 

However, we did not audit this information and, accordingly, we express no opinion on it.

The information in the Chairman's Message, Performance Section, and OtherAccompanying 

Information is presented for purposes of additional analysis and is not required as part of the 

financial statements. This information has not been subjected to auditing procedures and, 

accordingly, we express no opinion on it.

Responsibilities

Management's Responsibilities. Management is responsible for the preparation of financial 

statements, establishing and maintaining effective internal control over financial reporting, and 

complying with laws, regulations, contracts, and grant agreements applicable to the Council.

Auditor's Responsibilities. Our responsibility is to express an opinion on the financial statements 

based on our audits. ·We conducted our audits in accordance with auditing standards generally 

accepted in the United States of America; the standards applicable to financial audits contained in 

the U.S. Government Auditing Standards, issued by the Comptroller General of the United States; 

and Office of Management and Budget (0MB) Bulletin No. 15-02, Audit Requirements for Federal 

Financial Statements. Those standards and 0MB Bulletin No. 15-02 require that we plan and 

perform the audit to obtain reasonable assurance about whether the financial statements are free 

from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and 

disclosures in the financial statements. The procedures selected depend on the auditor's judgment, 

including the assessment of the risks of material misstatement of the financial statements, whether 

due to fraud or error. In making those risk assessments, the auditor considers internal control 

relevant to the agency's preparation and fair presentation of the financial statements in order to 

design audit procedures that are appropriate in the circumstances, but not for the purpose of 

expressing an opinion on the effectiveness of the agency's internal control. Accordingly, we do not 

express on such opinion. An audit also includes evaluating the appropriateness of accounting 

policies used and the reasonableness of significant estimates made by management, as well as 

evaluating the overall presentation of the financial statements. We believe that the audit evidence 

we have obtained is sufficient and appropriate to provide a basis for our opinion.

The Council's written response to the deficiency in internal control, instances of noncompliance 

or other matters identified in our audit is presented attached to our report, and was not 

subjected to the auditing procedures applied in the audit of the Council's financial statements 

and, accordingly, we express no opinion on it.

Gaithersburg, Maryland 

December 12, 2016
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Independent Auditor's Report 

Exhibit A: Significant Deficiency

Financial Reporting Controls

Conditions: The Council placed overreliance on the Council's service provider related to financial 

statements and footnote disclosures. This overreliance resulted in our identification of a material 

adjustment to advances and prepayments that was not identified by management or their service

provider.

Criteria: The Government Accountability Office's Standards for Internal Control in the Federal 

Government.

Cause/Effect: The Council did not have sufficient coordination with personnel, including contractors,

who are responsible for generating financial reports.

Recommendations: We recommend the Council obtain an understanding of the financial statement 

review process at NCD's third party provider to ensure they understand the extent of the review that 

takes place at the service provider's offices.

Management's Response: The National Council on Disability (NCD) is mandated to enter into an 

Interagency Agreement (IA) with the General Services Administration (GSA), Office of the Chief 

Financial Officer (OCFO) to provide financial services to the NCD. GSA OCFO must fulfill Treasury 

and the 0MB external reporting requirements of the NCD based upon the agency's reporting 

requirements. GSA OCFO erred in the accuracy of reporting the financial statements on behalf of 

NCD.

NCD had not utilized prepayment accounts in the past and was therefore unfamiliar with GSA's 

accounting requirements related to advances and prepayments. NCD maintained internal 

accounting reports for the prepayment accounts with accuracy. NCD added an analysis of our 

prepayment accounts to our monthly close out procedures to thoroughly review prepayments and 

advances on the financial statements provided to NCD by GSA to ensure errors are identified and 

adjusted immediately.
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Independent Auditor's Report

Exhibit B: Instances of Non-Compliance

Non-Compliance with the Prompt Payment Act

Conditions: The Council does not appear to comply with the Prompt Payment Act. During our audit, 

we noted five instances where payments to vendors were not made within the required time period.

Criteria: The Prompt Payment Act and 5 CFR Part 1315 require that payments should be made to 

vendors within 30 days from the time a proper invoice is received.

Cause/Effect: Due to limited resources, the Council contracts certain accounting services to a third 

party provider, those services include remitting payments to vendors. Of the five (5) instances we 

identified as Prompt Payment Act violations, three (3) of the related invoices were submitted to the 

third party provider within the allowed 30-day time frame; however; by the time the third party 

remitted payment to the vendor, the 30-day time frame had been exceeded. Management was 

aware of the issue during the year and has been working with the third party provider to ensure 

compliance going forward.

Recommendations: We recommend that the Council continue to work with the third party provider to 

ensure invoices are remitted in sufficient time to allow the third party service provider to process 

vendor payments to ensure compliance. In addition, we recommend the Council establish internal 

control procedures to monitor the third party payment for timeliness.

Management's Response: The National Council on Disability (NCD) is mandated to enter into 

Interagency Agreement (IA) with the General Services Administration (GSA), Office of the Chief 

Financial Officer (OCFO) to provide financial services to the NCD. GSA OCFO erred in complying 

with the Prompt Payment Act in three of the five instances when processing payments on behalf of 

the NCD. The NCD will continue to monitor the processing time of our financial services provider to 

ensure compliance with thePrompt Payment Act.

NCD acknowledges two of the five violations. In following NCD's internal control procedures two 

invoices were returned to the Contracting Officer Representative (COR) to ensure proper approvals 

were in place prior to transmitting for payment. As a result, the transmittals were delayed and 

therefore the date of payment was also delayed. We believe these are two isolated incidents and 

not a reflection of NCD's overall compliance with the Prompt Payment Act.
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Financial Statements

THE NATIONAL COUNCIL ON 

DISABILITY

BALANCE SHEET

As Of September 30, 2016 and 2015

2016 2015

Assets:

Intragovernmental:

Fund Balance with Treasury (Note 2) $ 1,378,117.07 $ 1,211,289.87

Other:

Advances and Prepayments (Note 3) 118,838.55 87,253.76

Total Intragovernmental 1,496,955.62 1,298,543.63

Assets with The Public: 

Accounts Receivable, net (Note 4) 293.23 18,966.02

Direct Loan and Loan Guarantees, Net 11,959.01

 

 -

General Property, Plant and Equipment, Net (Note 5) 14,881.32 -

Total Assets $ 1,524,089.18 $ 1,317,509.65

Liabilities: 

Intragovernmental:

Accounts Payable

(Note 6)

 - 81,690.96

Other:

Employer Contributions and Payroll Taxes Payable (Note 7) 13,383.81 8,031.53

Total Intragovernmental 13,383.81 89,722.49

Liabilities with the Public: 

Accounts Payable 132,730.46 88,129.45

Other:

Accrued Funded Payroll and Leave (Note 7) 47,260.80 35,562.41

Employer Contributions and Payroll Taxes Payable 1,922.36

 

 952.36

Unfunded Leave 88,710.58 89,830.11

Total Liabilities $ 284,008.01 $ 304,196.82

Net Position:

Unexpended Appropriations - All Other Funds (Consolidated 

Totals) 1,301,658.19 1,084,176.92

Cumulative Results of Operations - All Other Funds 

(Consolidated Totals) (61,577.02) (70,864.09)

Total Net Position - All Other Funds (Consolidated 

Totals) 1,240,081.17 1,013,312.83

Total Net Position $ 1,240,081.17 $ 1,013,312.83

Total Liabilities and Net Position $ 1,524,089.18 $ 1,317,509.65

The accompanying notes are an integral part of these statements.
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THE NATIONAL COUNCIL ON DISABILITY

STATEMENT OF NET COST

As Of And For The Years Ended September 30, 2016 and 2015

Program Costs: 

NCD:

2016 2015

Net Cost of Operations $ 3,045,306.93 $ 3,368,697.89

The accompanying notes are an integral part of these statements.

Gross Costs (Note 9) $ 3,045,306.93 $ 3,368,697.89

Net Program Costs 3,045,306.93 3,368,697.89
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THE NATIONAL COUNCIL ON DISABILITY

STATEMENT OF CHANGES IN NET POSITION

As Of And For The Years Ended September 30, 2016 and 2015

FY 2016 (CY)

FundsFrom Dedicated 

Collections 

(Consolidated Totals)

All Other Funds

(Consolidated Totals) Eliminations Consolidated

Total

Cumulative Results of Operations:

Beginning Balances $ (70,864.09) $(70,864.09)

Beginning balance, as adjusted (70,864.09) (70,864.09)

Budgetary Financing Sources:

Appropriations used

$ 2,981,561.70 $ 2,981,561.70

Other Financing Sources (Non-Exchange):

Imputed financing 73,032.30 73,032.30

Total Financing Sources 3,054,594.00 3,054,594.00

Net Cost of Operations 3,045,306.93 3,045,306.93

Net Change $9,287.07 $ 9,287.07

Cumulative Results of Operations $ (61,577.02) $ (61,577.02)

Unexpended Appropriations:

Beginning Balance $ 1,084,176.92 $ 1,084,176.92

Budgetary Financing Sources:

Appropriations received 3,250,000.00 3,250,000.00

Other adjustments -(50,957.03) (50,957.03)

Appropriations used (2,981,561.70) (2,981,561.70)

Total Budgetary Financing Sources 217,481.27 217,481.27

Total Unexpended Appropriations 1,301,658.19 1,301,658.19

Net Position $ 1,240,081.17 $ 1,240,081.17
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THE NATIONAL COUNCIL ON DISABILITY

STATEMENT OF CHANGES IN NET POSITION

As Of And For The Years Ended September 30, 2016 and 2015

FY 2015 (PY)

FundsFrom Dedicated 

Collections 

(Consolidated Totals)

All Other Funds

(Consolidated Totals) Eliminations ConsolidatedTotal

Cumulative Results of Operation

Beginning Balances - (72,416.80) (72,416.80)

Beginning balance, as adjusted - (72,416.80) - (72,416.80)

Budgetary Financing Sources:

Appropriations used

$ 3,302,401.77 $ 3,302,401.77

Other Financing Sources (Non-Exchange):

Imputed financing - 

67,848.83

 67,848.83

Total Financing Sources 3,370,250.60 - 3,370,250.60

Net Cost of Operations 3,368,697.89 3,368,697.89

Net Change -$1,552.71 $ 1,552.71

Cumulative Results of Operations -$ (70,864.09) $ (70,864.09)

Unexpended Appropriations:

Beginning Balance $ 1,179,173.94 $ 1,179,173.94

Budgetary Financing Sources:

Appropriations received - 3,250,000.00 3,250,000.00

Other adjustments - (42,595.25) (42,595)

Appropriations used - (3,302,401.77) (3,302,401.77)

Total Budgetary Financing Sources - (94,997.02) (94,997.02)

Total Unexpended Appropriations - 1,084,176.92 1,084,176.92

Net Position $ 1,013,312.83 $ 1,013,312.83
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THE NATIONAL COUNCIL ON DISABILITY

STATEMENT OF BUDGETARY RESOURCES

As Of And For The Years Ended September 30, 2016 and 2015

2016 2015

Budgetary Budgetary

BUDGETARY RESOURCES

Unobligated balance brought forward, October 1 $ 253,092.31 $ 385,020.89

Unobligated balance brought forward, October 1, adjusted 253,092.31 385,020.89

Recoveries of prior year unpaid obligations (unobligated balances) 388,156.33 19,873.29

Other changes in unobligated balance (50,957.03) (42,595.25)

Unobligated balance from prior year budget authority, net 590,291.61 362,298.93

Appropriations (discretionary and mandatory) 3,250,000.00 3,250,000.00

Spending authority from offsetting collections 20,010.52 26,167.41

Total budgetary resources $ 3,860,302.13 $ 3,638,466.34

STATUS OF BUDGETARY RESOURCES

Obligations incurred (Note 10) $ 3,675,794.54 $ 3,385,374.03

Apportioned 52,825.94 101,007.12

Unapportioned 131,681.65 152,085.19

Unobligated balance brought forward, end of year 184,507.59 253,092.31

Total budgetary resources 3,860,302.13 $ 3,638,466.34

CHANGE IN OBLIGATED BALANCE

Unpaid obligations, brought forward, October 1 (gross) $ 958,197.56 $ 932,967.78

Obligations incurred 3,675,794.54 3,385,374.03

Outlays (gross) ( (3,052,226.29) (3,340,270.96)

Recoveries of prior year unpaid obligations (-) (388,156.33) (19,873.29)

Unpaid obligations, end of year 1,193,609.48 958,197.56

Obligated balance, start of year (net) 958,197.56 932,967.78

Obligated balance, end of year (net) $ 1,193,609.48 $ 958,197.56

BUDGET AUTHORITY AND OUTLAYS, NET

Budget authority, gross (discretionary and mandatory) 

3,270,010.52

$3,276,167.41

Actual offsetting collections (discretionary and mandatory) (-) (20,010.52) (26,167.41)

Budget authority, net (discretionary and mandatory) 3,250,000.00 3,250,000.00

Outlays, gross (discretionary and mandatory) 3,052,226.29 3,340,270.96

Actual offsetting collections (discretionary and mandatory) (-) (20,010.52) (26,167.41)

Outlays, net (discretionary and mandatory) 3,032,215.77 3,314,103.55

Agency outlays, net (discretionary and mandatory) $ $ 3,032,215.77 $ 3,314,103.55

The accompanying notes are an integral part of these statements.
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NATIONAL COUNCIL ON DISABILITY 

GENERAL FUND

NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES

Reporting Entity

The National Council on Disability (NCD) is an independent agency of the Executive Branch of 

the United States Government that makes recommendations to the President and Congress on 

issues affecting Americans with disabilities.

NCD was initially established in 1978 as an advisory board within the Department of Education 

(Public Law 95-602). The Rehabilitation Act Amendments of 1984 (Public Law 98-221) 

transformed NCD into an independent agency and required NCD to provide expert advice to 

Congress and the Administration. The Rehabilitation Act Amendments of 1992 and 1998 and 

the Education of the Deaf Act Technical Amendments of 1993 updated NCD’s statutory 

mandate.

NCD is composed of fifteen members appointed by the President and confirmed by the

U.S. Senate. The Council members set the agency budget and establish the parameters for 

what it will support. The NCD executive director has full responsibility for carrying out the 

agency’s operations as necessary to accomplish the goals and mission of the agency as 

established by the Council members.

NCD’s overall purpose is to promote policies, programs, practices, and procedures that 

guarantee equal opportunity for all individuals with disabilities, regardless of the nature or 

severity of the disability; and to empower individuals with disabilities to achieve economic selfsufficiency, independent living, and inclusion and integration into all aspects of society. This 

mission is accomplished by serving as a policy agency that publishes reports and works with 

other federal agencies on policy development and implementing best practices.

Basis of Presentation

These financial statements have been prepared from the accounting records of NCD in 

accordance with generally accepted accounting principles (GAAP) as promulgated by the 

Federal Accounting Standards Advisory Board (FASAB), and the form and content for entity 

financial statements specified by the Office of Management and Budget (OMB) in OMB Circular 

No. A-136, “Financial Reporting Requirements.” GAAP for Federal entities is the hierarchy of 

accounting principles prescribed in Statement of Federal Financial Accounting Standards 

(SFFAS) 34, “The Hierarchy of Generally Accepted Accounting Principles, Including the 

Application of Standards issued by the Financial Accounting Standards Board.”
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NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES - (CONTINUED)

Basis of Presentation – (Continued)

OMB Circular No. A-136 requires agencies to prepare principal statements, include a Balance 

Sheet, Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary 

Resources. The balance sheet presents, as of September 30, 2016, amounts of future 

economic benefits owned or managed by NCD (assets), amounts owed by NCD (liabilities), 

and amounts which comprise the difference (net position). The Statement of Net Cost reports 

the full cost of the program, both direct and indirect costs of the output, and the costs of 

identifiable supporting services provided by other segments within NCD and other reporting 

entities. The Statement of Budgetary Resources reports an agency’s budgetary activity.

Basis of Accounting

Transactions are recorded on the accrual accounting basis in accordance with OMB Circular 

No. A-136. Under the accrual basis of accounting, revenues are recognized when earned, and 

expenses are recognized when a liability is incurred, without regard to receipt or payment of 

cash.

Use of Estimates

The preparation of financial statements requires management to make estimates and 

assumptions that affect the reported amounts of assets and liabilities, the disclosure of 

contingent assets and liabilities at the date of the financial statements, and the reported 

amounts of revenues and expenses during the reporting period. Actual results may differ from 

those estimates.

Budgets and Budgetary Accounting

NCD follows standard federal budgetary accounting policies and practices in accordance with 

OMB Circular A-11, “Preparation, Submission, and Execution of the Budget,” dated June 2016. 

Budgetary accounting facilitates compliance with legal constraints and controls over the use of 

federal funds. Each year, Congress provides NCD appropriations to incur obligations in support 

of agency programs. For Fiscal Years (FY) 2016 and 2015, NCD is accountable for general 

fund appropriations and no- year fund carryover. NCD recognizes budgetary resources as 

assets when cash (funds held by Treasury) is made available through warrants and when 

spending authorityfrom the offsetting collections is incurred.
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NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES - (CONTINUED)

Revenues and Other Financing Sources

NCD receives substantially all of the funding needed to support its programs through 

appropriations. NCD receives annual and no-year appropriations that may be used, within 

statutory limits, for operating and capital expenditures. Appropriations are recognized as 

revenues as the related programs or administrative expenses are incurred.

Other financing sources for NCD consist of imputed financing sources which are costs financed 

by other federal entities on behalf of NCD, as required by SFFAS No. 5, “Accounting for 

Liabilities of the Federal Government.” In certain instances, operating costs of NCD are paid out 

of funds appropriated to other federal agencies. In accordance with SFFAS 5, all expenses of a 

federal entity should be reported by that agency regardless of whether the agency will 

ultimately pay those expenses. Amounts for certain expenses of NCD, which will be paid by 

other federal agencies, are recorded in the Statement of Net Cost. A related amount is 

recognized in the Statement of Changes in Net Position as an imputed financing source. NCD 

records imputed expenses and financing sources for employee retirement plan contributions, 

group term life insurance, and health benefit costs, which are paid by the Office of Personnel 

Management (OPM).

Personnel Compensation and Benefits

Salaries and wages of employees are recognized as accrued payroll expenses and related 

liabilities as earned. These expenses are recognized as a funded liability when accrued. Annual 

leave is accrued as it is earned by employees and is included in personnel compensation and 

benefit costs. An unfunded liability is recognized for earned but unused annual leave, since 

from a budgetary standpoint, this annual leave will be paid from future appropriations when 

employees use the leave. The amount accrued is based upon current pay rates for employees. 

Sick leave and other types of leave that are not vested are expensed when used and no future 

liability is recognized for these amounts.

NCD’s employees participate in one of two retirement programs, either the Civil Service 

Retirement System (CSRS) or the Federal Employees Retirement System (FERS), which 

became effective on January 1, 1987. NCD and its employees both contribute to these systems. 

Although NCD funds a portion of the benefits under CSRS and FERS and makes the necessary 

payroll withholdings, it does not report assets associated with these benefit plans in accordance 

with SFFAS 5.

For CSRS employees, NCD contributes an amount equal to 7% of the employees’ basic pay to 

the plan. For FERS employees, NCD contributes an amount equal to 13.7% of the employees’ 

basic pay to the plan. For FERS-RAE and FRAE employees, NCD contributes an amount equal 

to 11.9% of the employees’ basic pay to the plan.

Both CSRS employees and FERS employees are eligible to participate in the Thrift Savings 

Plan (TSP). The TSP is a defined contribution retirement plan intended to supplement the 

benefits provided under CSRS and FERS. For FERS employees, NCD contributes an amount 

equal to 1% of the employee’s basic pay to the TSP and matches employee contributions up to 

an additional 4%. CSRS employees receive no matching contribution from NCD.
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OPM is responsible for reporting assets, accumulated plan benefits, and unfunded liabilities, if 

any, applicable to CSRS participants and FERS employees government-wide, including NCD’s 

employees. NCD has recognized an Imputed Cost and Imputed Financing Source for the 

difference between the estimated service cost and the contributions made by NCD and its 

covered employees. The estimated cost of pension benefits is based on rates issued by OPM.

Employees are entitled to participate in the Federal Employees Group Life Insurance (FEGLI) 

Program. Participating employees can obtain “basic life” term life insurance, with the employee 

paying two-thirds of the cost and NCD paying one-third. Additional coverage is optional, to be 

paid fully by the employee. The basic life coverage may be continued into retirement if certain 

requirements are met. OPM administers the FEGLI program and is responsible for the reporting 

of related liabilities. Each fiscal year, OPM calculates the U.S. Government’s service cost for the 

post-retirement portion of basic life coverage. Because NCD’s contributions to the basic life 

coverage are fully allocated by OPM to the pre-retirement portion of coverage, the Board has 

recognized the entire service cost of the post-retirement portion of basic life coverage as an 

Imputed Costand Imputed Financing Source.

Assets and Liabilities

Intra-governmental assets and liabilities arise from transactions between NCD and other 

Federal entities.

Funds with the U.S. Treasury comprise the majority of assets on NCD’s balance sheet. All 

other assets result from activity with non-federal sources.

Liabilities represent amounts that are likely to be paid by NCD as a result of transactions that 

have already occurred. The accounts payable portion of liabilities consists of amounts owed to 

federal agencies and commercial vendors for goods, services, and other expenses received 

but not yet paid.

Liabilities covered by budgetary or other resources are those liabilities of NCD for which Congress has 

appropriated funds, or funding is otherwise available to pay amounts due.
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NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES - (CONTINUED)

Fund Balance with Treasury

The U.S. Department of the Treasury (Treasury) processes NCD’s receipts and 

disbursements. Fund Balance with Treasury is the aggregate amount of the agency’s 

accounts with Treasury for which the agency is authorized to liquidate obligations, pay funded 

liabilities, and make expenditures. The fund balance is increased through the receipt of nonexpenditure Treasury warrants for appropriations, positive non- expenditure transfers, and 

other expenditure inflows of funds. The Fund Balance with Treasury is reduced through nonexpenditure Treasury Warrants for rescissions, negative non-expenditure transfers, 

disbursements, and other expenditure cash outflows of funds.

NCD’s funds with the U.S. Treasury are cash balances from appropriations as of the fiscal 

year-end from which NCD is authorized to make expenditures and pay liabilities resulting from 

operational activity.

General Property, Plant, and Equipment, Net

Property, plant, and equipment (PP&E) have been defined in the Federal Government as 

tangible items owned by the Federal Government and having an expected useful life of greater 

than two years. NCD has established the following policies for PP&E:

PP&E is reported at acquisition cost.

The capitalization threshold is $5,000 for assets with a useful life of two or more years.

For bulk purchases, items will be capitalized when the individual useful lives are at least two 

years and the property has an aggregate value of $100,000 or more.

Acquisitions of PP&E that do not meet the capitalization criteria outlined above are recorded 

as operating expenses. General PP&E consists of items that are used by NCD to support its 

mission.

Depreciation on assets is calculated using the straight-line method. Depreciation begins the 

month after the asset is placed in service.

Useful lives are as follows: 

Equipment - 4 years

Furniture - 4 years
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NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES - (CONTINUED)

General Property, Plant, and Equipment, Net – (Continued)

Maintenance, repairs and minor renovations are expensed as incurred. Expenditures that 

materially increase values, change capacities, or extend useful lives are capitalized.

The costs of any leasehold improvements financed with NCD appropriated funds is 

capitalized if the total cost exceeds $25,000. Construction costs are accumulated as 

“construction in-progress” until completion, at which time they are transferred to “leasehold 

improvements” and depreciated over 7 years or the remainder of the lease, whichever is 

less.

Internal use software development and acquisition costs of $25,000 are capitalized as 

“software development-in-progress” until the development stage is completed and the 

software is successfully tested. At acceptance, “software development-in-progress” costs 

are reclassified as “internal use software” and amortized using the straight-line method over 

an estimated useful life of 4 years. Purchased commercial software that does not meet the 

capitalization criteria is expensed. Enhancements that do not add significant new capability 

or functionality are expensed.

Prepaid and Deferred Charges

Payments in advance of the receipt of goods and services are recorded as prepaid charges at 

the time of prepayment and recognized as expenses when the related goods and services are 

received.

Liabilities

Liabilities represent amounts expected to be paid as the result of a transaction or event that 

has already occurred. Liabilities covered by budgetary resources are liabilities incurred which 

are covered by realized budgetary resources as of the balance sheet date. Available 

budgetary resources include new budget authority, spending authority from the offsetting 

collections, recoveries of unexpired budget authority through downward adjustments of prior 

year obligations, and unobligated balances of budgetary resources at the beginning of the 

year. Unfunded liabilities are not considered to be covered by such budgetary resources. 

Examples of unfunded liabilities are actuarial liabilities for future Federal Employees’ 

Compensation Act (FECA) payments and annual leave. The Government, acting in its 

sovereign capacity, can abrogate liabilities arising from other than contracts.

Contingencies

The agency has potential commitments or contingencies that currently do not meet any of the 

conditions for liability recognition however there is a possibility that a loss will occur of 

approximately $400,000.
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NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES - (CONTINUED)

Net Position

Net position consists of unexpended appropriations and cumulative results of operations. 

Unexpended appropriations represent amounts of budgetary authority to include unobligated 

or obligated balances not rescinded or withdrawn. Cumulative results of operations are 

comprised of the following: (1) the difference between revenues and expenses, (2) the net 

amount of transfers of assets in and out without reimbursement, and (3) donations, all since 

inception of the fund(s).

Funds from Dedicated Collections

SFFAS 43 replaced SFFAS 27 and resulted in a significant change in the definition of what 

was previously known as "earmarked funding." SFFAS 43 states that funds from dedicated 

collections are financed by specifically identified revenues, provided to the government by 

non-federal sources, often supplemented by other financing sources, which remain 

available over time. These specifically identified revenues and other financing sources are 

required by statute to be used for designated activities, benefits or purposes, and must be 

accounted for separately from the government’s general revenues.

As of FY 2014 it was determined that NCD funding that previously was designated 

"earmarked" did not qualify under the new definition for "Funds from Dedicated 

Collections" and are not presented separately in these financial statements.
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NOTE 2 – FUND BALANCE WITH TREASURY

All of NCD’s fund balance with treasury is coming from appropriations. No trust, revolving or 

other fund type are used to fund NCD’s activities. NCD operates as an annual fund, where 

each year is a new appropriation. This fund balance with treasury is a consolidated balance 

of one no-year fund and five annual funds (FY 2012, FY 2013, FY 2014, and FY 2015 and FY 

2016). The annual fund for FY 2011 is cancelled and the remaining fund balance of 

$50,957.03 is given back to US Treasury during fiscal year 2016.

A. Fund Balance with Treasury 201

6

2015

Appropriated Fund 1,378,117.07 1,211,289.8

7

B. Status of Fund Balance with Treasury

1) Unobligated Balance 184,507.59

a) Available 52,825.94 101,007.12

b) Unavailable 131,681.65 152,085.19

2) Obligated Balance not yet Disbursed 1,193,609.48 958,197.56

Total 1,378,117.07 1,211,289.87

NOTE 3 – ADVANCES AND PREPAYMENTS

Advances and Prepayments represents advances to Government Publishing Office 

Deposit Accounts.

2016 2015

Deferred 118,838.55 87,253.76

Total 118,838.55 87,253.76

NOTE 4 – ACCOUNTS RECEIVABLE, NET

Accounts Receivable, Net from the Public represents the Accounts Receivable from current 

employees.

2016 2015

Accounts Receivable - With the Public 12,252.24 18,966.02

NOTE 4A – LOANS RECEIVABLE, NET

Loans Receivable, Net from the Public represents a Loan Receivable from a current 

employee.

2016 2015

Loans Receivable - With the Public - -
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NOTE 5 - GENERAL PROPERTY, PLANT AND EQUIPMENT, NET

The Board’s total cost, accumulated depreciation, and net book value for PPE for the year ending 

September 30, 2016 is as follows. There was no PPE for the year ending September 30, 2015.

2016 Equipment Furniture 

& Fixtures

Software Software in 

Development

Total

Cost $15,452.00 $0.00 $0.00 $0.00 $15,452.00

Accum 

Depr.

($570.68) $0.00 $0.00 $0.00 ($570.68)

Net Book 

Value

$14,881.32 $0.00 $0.00 $0.00 $14,881.32

NOTE 6 – LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

Liabilities of NCD are classified as liabilities covered or not covered by budgetary resources. 

As of September 30, 2016, NCD showed liabilities covered by budgetary resources of 

$195,297.43 and liabilities not covered by budgetary resources of

$88,710.58. As of September 30, 2015, NCD showed liabilities covered by budgetary 

resources of $214,366.71 and liabilities not covered by budgetary resources of

$89,830.11.

As of September 30, 2016, liabilities covered by budgetary resources are composed of 

Accounts Payable of $132,730.46, Accrued Funded Payroll and Leave of $47,260.80, and 

Employer Contributions and Payroll Taxes Payable of $15,306.17. As of September 30, 

2015, liabilities covered by budgetary resources are composed of Accounts Payable of 

$169,820.41, Accrued Funded Payroll and Leave of $35,562.41, and Employer Contributions 

and Payroll Taxes Payable of $8,983.89.

2016 2015

Other (Unfunded leave liability) 88,710.58 89,830.11

Total liabilities not covered by budgetary resources 88,710.58 89,830.11

Total liabilities covered by budgetary resources 195,297.43 214,366.71

Total Liabilities 284,008.01 304,196.82
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NOTE 7 – OTHER LIABILITIES

As of September 30, 2016, other liabilities with the public consist of Accrued Funded Payroll and 

Leave of $47,260.80, unfunded leave in the amount of $88,710.58, and employer contributions and 

payroll taxes payable – TSP of $1,922.36. Other Intragovernmental liabilities consist of employer 

contributions and payroll taxes payable of $13,383.81.

As of September 30, 2015, other liabilities with the public consist of Accrued Funded Payroll and 

Leave of $35,562.41 unfunded leave in the amount of $89,830.11, and employer contributions and 

payroll taxes payable – TSP of $952.36. Other Intragovernmental liabilities consist of employer 

contributions and payroll taxes payable of $8,031.53.

With the Public Non-Current Current Total

2016 Other Liabilities 88,710.58 49,183.16 137,893.74

2015 Other Liabilities 89,830.11 36,514.77 126,344.88

Intragovernmental Non-Current Current Total

2016 Other Liabilities - 

13,383.81

 

13,383.81

2015 Other Liabilities - 

8,031.53

 

8,031.53

NOTE 8 - LEASES

Operating Leases

NCD leases office space at 1331 F Street, NW, Washington, DC. The lease was entered into 

on August 29, 2012 for a period of 10-years retroactive August 22, 2011 continuing through 

August 21, 2021. The lease and space may be vacated at any time upon four (4) months 

written notice.

The following is a schedule of future minimum lease payments required by the lease:

Fiscal Year Ended Minimum Lease Payment

September 30, 2017 279,139

September 30, 2018 282,076

September 30, 2019 285,100

September 30, 2020 288,215

September 30, 2021 257,804

1,392,334
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NOTE 9 – INTRAGOVERNMENTAL COSTS AND EXCHANCE REVENUE

Intragovernmental costs are those of goods/services purchased from a federal entity.

Total 

2016

Total 

2015

Program A

Intragovernmental costs 

 775,846.84 884,096.35

Public costs 2,269,460.09 2,484,601.54

Total Program A costs 3,045,306.93 3,368,697.89

Total Program A 3,045,306.93 3,368,697.89

NOTE 10 – APPORTIONMENT CATEGORIES OF OBLIGATIONS INCURRED

Obligations for NCD are category B, which is the amount of direct obligations incurred 

against amounts apportioned under category B on the latest SF 132.

Direct

2016 2015

Category B 3,675,794.54 3,385,374.03

3,675,794.54 3,385,374.03

NOTE 11 – UNDELIVERED ORDERS AT THE END OF THE PERIOD

The amount of NCD’s undelivered orders was $1,117,150.60 and $831,084.61 as of 

September 30, 2016 and 2015, respectively.
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NOTE 12 – EXPLANATION OF THE RELATIONSHIP BETWEEN LIABILITIES 

NOT COVERED BY BUDGETARY RESOURCES ON THE BALANCE SHEET 

AND THE CHANGE IN COMPONENTS REQUIRING OR GENERATING 

RESOURCES IN FUTURE PERIODS

The Change in Components Requiring or Generating Resources in Future Periods equals 

the difference between the opening and ending balances of Liabilities Not Covered by 

Budgetary Resources (as shown on the Balance Sheet, reference Note 6), shown as 

follows:

FY 

2016

FY 2015 FY 2016 Change

Unfunded Annual Leave $89,830.11 $88,710.58 ($1,119.53)

FY 

2015

FY 2014 FY 2015 Change

Unfunded Annual Leave $89,975.63 $89,830.11 ($145.52)

Note accrued funded payroll liability is covered by budgetary resources and is included in 

the net cost of operations, whereas unfunded annual leave liability includes the expense 

related to the decrease in annual leave liability for which the budgetary resources will be 

provided in a subsequent period.
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NOTE 13 – RECONCILIATION OF NET COST OF OPERATIONS 

(PROPRIETARY) TO BUDGET

Budgetary resources obligated are obligations for personnel, goods, services, benefits, etc. 

made by the NCD in order to conduct operations or acquire assets. Other (i.e., nonbudgetary) financing resources are also utilized by the NCD in its program (proprietary) 

operations. For example, spending authority from offsetting collections and recoveries are 

financial resources from the recoveries of prior year obligations (e.g., the completion of a 

contract where not all the funds were used) and refunds or other collections (i.e., funds used 

to conduct operations that were previously budgeted). An imputed financing source is 

recognized for future federal employee benefits costs incurred for the NCD employees that 

will be funded by OPM. Changes in budgetary resources obligated for goods, services, and 

benefits ordered by not yet provided represents the difference between the beginning and 

ending balances of undelivered orders (i.e., good and services received during the year 

based on obligations incurred the prior year represent a cost of operations not funded from 

budgetary resources).

Resources that finance the acquisition of assets are budgetary resources used to finance 

assets and not cost of operations (e.g., increases in accounts receivables or capitalized 

assets). Financing sources yet to be provided represents financing that will be provided in 

future periods for future costs that are recognized in determining the net cost of operations for 

the present period. Finally, components not requiring or generating resources are costs 

included in the net cost of operations that do not require resources (e.g., depreciation and 

amortized expenses of assets previously capitalized).

A reconciliation between budgetary resources obligated and net cost of operations, i.e., 

providing an explanation between budgetary and financial (proprietary) accounting is as 

follows (note: in prior years this information was presented as a separate financial statement 

(the Statement of Financing):
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NOTE 13 – RECONCILIATION OF NET COST OF OPERATIONS (PROPRIETARY) 

TO BUDGET – (CONTINUED)

2016 2015

Budgetary Resources Obligated 3,675,794.54 3,385,374.03

Spending Authority from Recoveries and Offsetting 

Collections (408,166.85) (46,040.70)

Distributed Offsetting Receipts - -

Imputed Financing from Costs Absorbed by Others 73,032.30 67,848.83

Changes in Budgetary Resources Obligated for Goods, 

Services, and Benefits Ordered but Not Yet Provided (286,065.99) (36,931.56)

Other Resources or adjustments - -

Resources that Finance the Acquisition of Assets (8,738.22) (1,407.19)

Increase in Annual Leave Liability (1,119.53) (145.52)

Depreciation and Amortization 570.68

Net Cost of Operations 3,045,306.93 3,368,697.89

NOTE 14 – SUBSEQUENT EVENTS

In preparing these financial statements, management has evaluated events and transactions 

for potential recognition or disclosure through December 12, 2016, which is the date the 

financial statements were available to be issued.
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Assurance Statement

December 12, 2016

Christopher Toht Rocha & Company, PC

9841 Washingtonian Blvd., Ste. 310

Gaithersburg, MD 20878 Dear, Mr. Toht:

We are providing this letter in connection with your audit of the National Council on Disability's 

balance sheet as of September 30, 2016 and the related statements of net costs, changes in 

net position and budgetary resources for the year then ended (hereinafter referred to as the 

"financial statements").

You conducted your audit to (1) express an opinion as to whether the financial statements are 

presented fairly, in all material respects, in conformity with U.S. generally accepted accounting 

principles, (2) report on the entity 's internal control over financial reporting and compliance with 

laws and regulations as of September 30, 2016, and (3) test for compliance with applicable laws 

and regulations. In addition, you have performed certain audit procedures with respect to the 

2016 Management's Discussion and Analysis (MD&A) and other supplementary information, 

which is included as part of the 2016 financial statements of the National Council on Disability.

Certain representations in this letter are described as being limited to matters that are material. 

For purposes of this letter, matters are considered material if they involve $1,600 or more. For 

the financial statement audit, overall planning materiality was $97,000 and tolerable 

misstatement was $32,000. Items also are considered material, regardless of size, if they 

involve an omission or misstatement of accounting information that, in the light of surrounding 

circumstances, makes it probable that the judgment of a reasonable person relying on the 

information would be changed or influenced by the omission or misstatement.

We confirm, to the best of our knowledge and belief, as of December 12, 2016 the following 

representations made to you during your audit. These representations pertain to both years' 

financial statements, and update the representations were provided in the prior year:

Presentation and Disclosure

1. We are responsible for the fair presentation of the financial statements in conformity with 

U.S. generally accepted accounting principles. We are also responsible for the preparation of 

the MD&A, and other supplementary information.

2. The financial statements are fairly presented in conformity with U.S. generally accepted 

accounting principles. The MD&A and other supplementary information are fairly presented and

are consistent with the financial statements.
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3. We have made available to you, all 

a. financial records and related data,

b. any communications from the Office of Management and Budget (0MB) 

concerning noncompliance with or deficiencies in financial reporting practices.

4. There are no material transactions that have not been properly recorded in the 

accounting records underlying the financial statements or disclosed in the notes to the financial 

statements.

5. The National Council on Disability has satisfactory title to all owned assets, including 

property, plant, and equipment; such assets have no liens or encumbrances, nor have any 

assets been pledged.

6. We have no plans or intentions that may materially affect the carrying value or 

classification of assets and liabilities or that we are required to disclose in the financial 

statements.

7. There are no guarantees under which the National Council on Disability is contingently 

liable that require reporting or disclosure in the financial statements.

8. Related party transactions and related accounts receivable or payable, including 

assessments, loans, leasing arrangements, and guarantees have been properly recorded and 

disclosed.

9. No material events or transactions have occurred subsequent to September 30, 2016, 

that have not been properly recorded in the financial statements or disclosed in the notes.

lntra-governmental Activities

10. All intra-entity transactions and balances have been appropriately identified and 

eliminated for financial reporting purposes. All intra-governmental transactions and activities 

have been appropriately identified, recorded, and disclosed in the financial statements. We have 

reconciled intra-govern mental transactions and balances with the federal entity providing the 

goods and services.

Internal Control

11. We are responsible for establishing and maintaining effective internal control.

12. Pursuant to the Federal Managers' Financial Integrity Act, we have assessed the

effectiveness of the National Council on Disability's internal control in achieving the following 

objectives:

a. Reliability of financial reporting - Transactions are properly recorded, processed, 

and summarized to permit the preparation of the financial statements in accordance with 

U.S. generally accepted accounting principles, and assets are safeguarded against loss 

from unauthorized acquisition, use, or disposition.
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b. Compliance with applicable laws and regulations - Transactions are executed in 

accordance with laws governing the use of budget authority; other laws and regulations 

that could have a direct and material effect on the financial statements, and any other 

laws, regulations, and government wide policies identified in 0MB guidance.

c. Reliability of performance reporting - Transactions and other data that support 

reported performance measures in the MD&A are properly recorded, processed, and 

summarized to permit the preparation of performance information in accordance with 

criteria stated by management.

13. There have been no changes to internal control subsequent to September 30, 2016, or 

other factors that might significantly affect the effectiveness of internal control.

14. We acknowledge our responsibility for the design and implementation of programs and 

controls to prevent and detect fraud (intentional misstatements or omissions of amounts or 

disclosures in financial statements and misappropriation of assets that could have a material 

effect on the financial statements).

15. We have no knowledge of any fraud or suspected fraud affecting the National Council on 

Disability involving:

a. Management,

b. Employees who have significant roles in internal control, or

c. Others where the fraud could have a material effect on the financial statements.

16. We have no knowledge of any allegations of fraud or suspected fraud affecting the 

National Council on Disability received in communications from employees, former employees, 

regulators, or others.

Laws and Regulation

17. We are responsible for the National Council on Disability's compliance with applicable 

laws and regulations.

18. We have identified and disclosed to you all laws and regulations that have a direct and 

material effect on the determination of financial statement amounts.

19. There are no:

a. violations or possible violations of laws or regulations, whose effects we should 

evaluate for disclosure in the financial statements or as a basis for recording a loss 

contingency,

b. material liabilities or gain or loss contingencies that are required to be accrued or 

disclosed, that have not been accrued or disclosed, or
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c. unasserted claims or assessments that are probable of assertion and must be 

disclosed, that have not been disclosed.

20. We have complied with all aspects of contractual agreements that would have a material 

effect on the financial statements in the event of noncompliance.

21. We are not aware of any violations of the Antideficiency Act that we must report to the 

Congress and the President for the year ended September 30, 2016 and through the date of 

this letter.

Budgetary and Restricted Funds

22. The information presented in the National Council on Disability's Statement of Budgetary 

Resources agrees with information submitted in its year-end Reports of Budget Execution and 

Budgetary Resources (SF-133s). This information is supported by the related financial records 

and data.

23. The agency does not maintain earmarked funds as defined by FASAB SFFAS No. 27.
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Performance Section

GOAL: Advance the goals of the Americans with Disabilities Act (ADA) by promoting 

policies, programs, practices, and procedures that guarantee equal opportunity and 

provide for economic self-sufficiency, independent living, and inclusion and integration

into all aspects of society for individuals with disabilities.

NCD’s history and future, as is our strategic goal, is inextricably linked to the ADA. In 1986, 

NCD advised the President and Congress to pass a civil rights law for people with disabilities 

and in 1988, NCD wrote the first version of the ADA that was introduced in the House and 

Senate. Since that time, NCD has diligently monitored and reported on the ADA’s 

implementation; any threats posed to it; and policies, programs, practices, and procedures that 

advance the ADA’s goals. 

We have the following two objectives to facilitate achieving this goal:

1. Engage stakeholders in order to assess concerns and priorities and build a network of 

NCD partners.

2. Address stakeholder concerns and priorities by advancing specific, practical policy 

solutions and encouraging collaboration.

FY 2016 Results – Engagement

NCD regularly hears from its stakeholders throughout each year both through letters, emails, 

faxes, and calls received to our office and through created opportunities such as regional policy 

forums; public testimony received at meetings in person or by telephone; participation at 

conferences and meetings of stakeholder groups; congressional office visits; and 

communications the Council Members have with their disability-related organizational ties.

In addition to these opportunities, NCD’s legislation mandates a minimum of four public meetings 

annually. Some of NCD’s most important activities occur during the quarterly meetings. Public 

comment sessions and town halls, full-length presentations by stakeholders, and opportunities to 

meet with additional stakeholders in the disability community who attend the meetings afford 

NCD the opportunity to identify needs as well as promising practices in communities and regions 

across the country, which can be highlighted in our reports as findings and the basis of 

recommendations. NCD also has a history of playing a convening role, advancing policy 

discussions in the process, by bringing diverse stakeholders together that may not otherwise 

have policy discussions with one another. 

Throughout the life of the agency, NCD has closely consulted stakeholders as key advisors in 

shaping NCD’s policy endeavors. NCD employs a wide array of communication tools to stay 

connected to our constituency, both to hear from them and also to make them aware of the 

recommendations we are offering to policymakers. 

Agency Website -- NCD’s website houses all of its reports to Congress and the President and 

acts as an online library of sorts for many individuals interested in learning more about the 

implementation of certain disability laws and the gaps that remain in securing equality of 

opportunity for Americans with disabilities. We regularly hear from students in the U.S. and 

abroad who make use of our reports, as well as from congressional staffers and interns who are 

attempting to learn more about a particular subject that has recently been added to their portfolio. 
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In FY 2016, NCD’s website hosting vendor, the Government Publishing Office, divested itself of 

website hosting service provision, and notified its agency customers that we’d have to secure 

new services quickly. The website data migration and changes in monitoring software resulted in 

an interruption in website statistical data collection, making it impossible to compare the web 

traffic to the NCD website from FY2016 to FY 2015. However, in view of continued growth in 

other online communication mediums, NCD remains confident that its website traffic remains 

very high. Last year, NCD saw its third year of continual growth in website traffic, with 463,000 

unique visitors last FY, which represented a 49% increase in visitors over FY14; and an 87% 

increase over FY13.

The three most commonly viewed reports in FY 2016 remained unchanged from the previous 

year’s most viewed reports and continue to provide evidence of the diversity of NCD’s 

stakeholders’ interests, the breadth of NCD’s work, and the relevance of our reports, even years 

after their release – Rocking the Cradle: Ensuring the Rights of Parents with Disabilities and 

Their Children (2012, and also re-released with a plain language toolkit in May 2016); The 

Current State of Health Care for People with Disabilities (2009); and Effective Emergency 

Management: Making Improvements for Communities and People with Disabilities (2009). 

NCD Social Media and Listserv-- NCD remains recognized by and sought by the disability 

community as a leader in utilizing social media to engage with stakeholders with our active 

Facebook and Twitter accounts. NCD staff continued to “live tweet” many disability policy events 

and hearings on Capitol Hill and the White House to bring information from these Washington, DC 

based events, which were neither webcast nor available for teleconference participation, to far 

wider audiences beyond the beltway. 

The total number of individuals who follow NCD’s Facebook page continued to show steady, 

increasing growth with the number of supporters growing from 21,034 in September 2015 to 

27,885 at the end of September 2016.

Similarly, NCD’s Twitter account from which we facilitate and host discussions among 

stakeholders and constituents and distribute important updates on disability policy concerns as 

risen to 9,150 at the end of 2016 increasing our followers by over 2,600 from this time last year.

In FY2016, NCD conducted several Twitter chats and participatory online events, including: 

 April 13, 2016: “How does technology enhance the lives, leisure and independence of 

people with disabilities?” The well-received conversation was used to inform the National 

Council on Disability 2016 Progress Report and participants’ comments were featured 

prominently in the report.

 July 28, 2016: Live tweeting of the panel discussions at the NCD quarterly meeting 

(Minneapolis, MN) focused on the impact of poverty on the disability community and 

fostered additional input on the topic from both those present and those unable to attend. 

The panel discussions and the online comments will help inform the 2017 Progress Report 

focused on poverty. 

 September 10, 2016: NCD conducted a live Twitter chat with prominent mental health 

advocates for a discussion about mental health reform. The Storify (www.storify.com) 

record of the comments received was shared with staff of the committees of jurisdiction on 

mental health care reform proposals under consideration.
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 September 30, 2016: Twitter chat, co-hosted with Paralyzed Veterans of American, 

“Celebrating 30 years of the Air Carrier Access Act” – timed to coincide with the Air Carrier 

Access Act negotiated rulemaking and against the backdrop of the Federal Aviation 

Administration reauthorization so the insights of NCD stakeholders could be elevated. 

NCD also continues to utilize its traditional email distribution listserv for constituents who favor this 

method of information delivery. Approximately 3,000 subscribers receive regular policy and 

activities updates from the agency using this method.

Public Comment –Eleven public comment periods were conducted during Quarterly Meetings 

of the National Council on Disability during FY 2016. During that time, a total of 56 individuals 

provided public comment either in written format by email, by phone or in person on the 

following topics: 

 Mental health services in higher education

 Guardianship and supported decision-making

 Medicaid managed care and challenges for the direct care workforce

 Emerging technology, direct care workforce challenges

 Poverty and disability

 Police/state violence

 Criminal justice and disability, and special education

Phone Briefings -- Finally, NCD organized and implemented three community phone briefings 

on NCD’s Affordable Care Act report series, which were well-attended: 

 January 19, 2016: Implementing the Affordable Care Act: A Roadmap for People with 

Disabilities.

 January 26, 2016: The Impact of the Affordable Care Act on People with Disabilities.

 February 2, 2016: Monitoring and Enforcing the Affordable Care Act for People with 

Disabilities

Conferences and Other Speaking Engagements – NCD receives numerous invitations each 

year to speak at state, national, and international conferences and other events and makes 

good use of the opportunities it accepts by sharing its latest policy findings and 

recommendations, sometimes with hundreds of attendees at each event. In FY 2016, highlights 

of such speaking engagements included:

 On September 18, 2016 in New Orleans at the annual Excellence in Journalism 

conference, NCD’s Public Affairs Specialist, along with CNN journalist and the National 

Center on Disability and Journalism conducted a workshop for reporters on how to write 

beyond stereotypes and how to find the disability stories hidden within every beat. 

 On July 26, 2016 NCD staff spoke at an event with the White House Initiative on 

Educational Excellence and African Americans on the challenges and opportunities 

associated with being “Young, Black, Gifted, and Disabled in the ADA Generation.” 

Approximately 250 students and family members were in attendance. 

 On July 13, 2016, NCD’s Executive Director Rebecca Cokley was part of a panel 

exploring the intersection between the LGBT and disability rights movements was a key 
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point addressed at a Netroots Nation panel. Two hundred people attended the event 

which was webcast to approximately 90,000.

 On May 11, 2016, NCD’s Public Affairs Specialist and disability journalist David Perry 

taught reporters better ways to tell stories about disability as identity reveal key 

resources for reporting on these stories and see the disability angle hidden within almost 

every beat in a webinar for journalists provided by Poynter’s News University.

 In September, NCD staff spoke at the Connecticut Vocational Rehabilitation Conference 

and the Virginia State Independent Living Conference on emerging areas of disability 

public policy.

 Throughout July, NCD presented at the U.S Department of Commerce, the U.S. Mint, 

the Securities and Exchange Commission and Export-Import Bank, and Small Business 

Administration.

 In 2016 the Chairperson spoke on the Medicaid Managed Care Roll out with the National 

Association of Councils on Developmental Disabilities, TASH, Oklahoma State 

Independent Living Conference, National Advisory Board on Long Term Supports and 

Services, and the Consumer Directed Personal Assistance Association of New York 

State.

International Delegations – Internationally, NCD continues to regularly host U.S. State 

Department delegations interested in U.S. disability rights and in the role of NCD in the federal 

government. In FY 2016, these delegation visits included those from South Korea; Burma; 

China; Egypt; Ghana; Hungary; Iceland; Korea; Latvia; Maldives; Moldova; Nepal; Oman; 

Pakistan; Palestinian Territories; Philippines; Russia; Tajikistan; Tanzania; Uganda. NCD also 

met with representatives of the Peace Corps to help them develop more inclusive hiring 

practices with NCD’s assistance. 

Congressional and Federal Agency Engagement – Throughout FY 2016, NCD continued to 

deepen relationships as a trusted advisor in both Member and committee offices and federal 

agencies. NCD responds to calls and letters from individual congressional offices throughout 

each year that request disability-related information regarding constituents’ needs. In addition to 

being a resource for Members’ district offices, NCD strives to provide timely policy information 

and recommendations to legislative offices and federal agencies, both proactively and in 

response to direct requests. NCD staff provided electronic copies and in-person briefings of its 

policy reports and papers to legislative staff in the House and Senate and appropriate federal 

agencies throughout the past fiscal year. In addition, NCD staff has offered policy briefings on 

its reports’ major findings and recommendations, as well, utilizing teleconferences and in-person 

Hill and agency briefing formats. Some highlights of NCD’s FY16 congressional and federal 

agency activity include the following:

 NCD reviewed and provided input to the Office for Democratic Institutions and Human 

Rights (OSCE) Needs Assessment Mission Report for the State Department, regarding 

voting accessibility. NCD’s voting work is noted in the report.

 NCD was chosen to be a government observer during the negotiated rule-making on the 

Nondiscrimination on the Basis in Air Travel conducted by the Department of 

Transportation. NCD is represented on the working group regarding inflight 

communication and inflight entertainment (IFC/IFE). 

 NCD was chosen to serve on the Small Business Administration’s Council on 

Underserved Communities, following its outreach to advocate for inclusion of people with

disabilities in 8 (a) programs.
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 NCD Staff was asked to present to a series of economic agencies presented on 

emerging issues in disability policy. Agencies included, the Securities Exchange 

Commission, Export-Import Bank, Dept. of Commerce, and U.S. Mint.

 NCD met regularly with leadership at the National Highway Traffic Safety Administration 

regarding development of guidance for autonomous vehicle technology; and likewise 

met with majority and minority staff of the U.S. Senate Committee on Commerce, 

Science, and Transportation in preparation for hearings on the topic.

 NCD met regularly with majority and minority staff of the House Energy and Commerce 

Health Subcommittee regarding mental health reform as proposals were under 

consideration and negotiations were underway.

 NCD led and coordinated efforts to secure a congressional request of GAO for a report 

on voter access in the 2016 general election. 

 NCD participated in a federal government roundtable discussion about guardianship, 

which was timely in consideration of NCD’s research for its guardianship report set for 

release in FY2017. 

 After years of interactions with the FDA in which NCD proposed a ban on electroshock 

therapy, on April 22, 2016, the FDA announced its intention to push for a ban on 

electrical stimulation devices used to treat aggressive or self-injurious behavior, 

recognizing that the devices present an unreasonable and substantial risk of illness or 

injury that cannot be corrected or eliminated by labeling. Both new devices and devices 

already in distribution and use would be banned under the proposal. 

 NCD released a toolkit and a revamped version of its Rocking the Cradle report on 

parenting, as well as a plain language version of the toolkit, at the White House forum on 

the Civil Rights of Parents with Disabilities. The release was in coordination with a 

roundtable intended to discuss how to advance the report’s recommendations in 

Congress and the Administration. The roundtable was attended by representatives from 

the Department of Justice and HHS Office for Civil Rights. 

 In February 2016, the U.S. Department of Education’s proposed “Equity in IDEA” rule 

would, for the first time, require states to implement a standard approach to compare 

racial and ethnic groups, with reasonable thresholds for determining when disparities 

have become significant in identification, placement, and discipline. These new 

standards draw from several recommendations made in NCD’s “Breaking the School-toPrison Pipeline” report issued in FY 2015 and followed regular communications with the 

Department of Education regarding the report’s findings and recommendations. 

 NCD reviewed and provided feedback on the U.S. Department of Justice Office of 

Community Relations Services training materials for law enforcement engaging with 

people with Intellectual & Developmental Disabilities. 

 NCD convened a roundtable discussion titled, “The Sustainability of the HCBS System: 

Compliance, Access, Rates” in which top level leadership of CMS participated. The 

roundtable participants, in addition to including state representatives, advocates, and 

service providers, included representatives from DOJ and across divisions of HHS. 

Media & Other Engagement – In FY 2016, NCD received numerous request for comments and 

interviews by members of the media regarding our reports and policy positions or in search of a 

disability perspective on a topic of popular culture. Responding to these opportunities helps 

extend NCD’s reach well beyond our traditional reach, gives us opportunities to promote our 

body of work in relation to “trending” topics, and often leads to new working relationships and 

ongoing coverage of important disability concerns in current events. FY 2016 highlights 

included: 
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 On November 17, 2015, in partnership with Disability.gov, NCD authored and distributed 

an editorial by NCD Chair Clyde Terry titled, “Economic Independence for Americans

with Disabilities Requires Owning and Operating Our Own Businesses.” The piece was 

sent to 93K Twitter followers, 35K Facebook friends, as well as more than 56K blog 

subscribers of Disability.gov in addition to our own 22,115 Facebook subscribers, 7,404 

Twitter followers and 2,747 listserv subscribers.

 On December 14, 2015, Education News from Think Inclusive featured information on 

education from NCD’s 2015 annual Progress Report. 

 On January 25, 2016, Cosmopolitan featured NCD’s Parenting Report in an article titled, 

“Too Disabled to Care for a Child? How One Mom Fought the State to Bring Her Baby 

Home.”

 On January 24, 2016 New York Magazine highlighted NCD’s work on parenting with a 

disability. 

 On January 31, 2016 NCD’s report on the lack of transportation access and the 

significant barrier it presents to participating in the community was cited in the Santa Fe 

New Mexican. On April 19, 2016, NCD’s work on foster care issues was cited in an 

expose on Texas’ foster care system on Michigan Public Radio. 

 On February 4, 2016, the Parent Herald online magazine featured NCD’s parenting work 

in an article titled “Does A Parent's IQ Affect Parenting Skills?”

 On February 24, 2016, Modern Healthcare quoted NCD’s work on the impact of the 

Affordable Care Act on Americans with Disabilities by detailing how the ACA has 

improved the lives of disabled individuals. The article noted NCD’s support of the CMS 

transition to a Transformed Medicaid Statistical Information System and quoted from 

NCD’s report. 

 On April 12, 2016, the Philadelphia Tribune featured NCD’s work in an article on 

addressing racial bias and ending the ‘school-to-prison pipeline.’

 On April 13, 2016, Modern Healthcare wrote an in-depth piece titled, “Disabled Medicaid 

beneficiaries are losing services in managed care,” which cited research and outreach 

efforts conducted by NCD.

 On May 26, 2016, The Atlantic magazine cited NCD’s work on healthcare reform. 

 On July 12, 2016, the NCD Chairperson, who is blind, co-piloted the new self-driving 

vehicle from Audi at the prototype’s debut. Media coverage highlighting the event was 

featured in the NH Union Leader and Bloomberg BNA. 

 On July 22, 2016 NCD’s report on voting access was cited in the Washington Post.

 On July 25, 2016, NCD’s Executive Director was interviewed by the Daily Beast in a 

thorough examination of “What It Feels Like To Be An Autistic Person of Color in the 

Eyes of the Police.”

 In July 2016, a NCD Council Member was a guest on the Disability Matters radio show 

to discuss NCD’s Progress Report; our work on autonomous vehicles; and our mental 

health in higher education project. 

 On July 26, 2016 NCD Executive Director co-authored an article for NBC News.com

titled, “How Do We Support African American Students with Disabilities?” The NBC 

News digital platform reaches an audience of more than 58 million unique visitors who 

generate more than 1.2 billion page views each month.

 On August 2, 2016 Slate Magazine publicized the plain-language toolkit outlining the 

rights of parents with disabilities and their children in a response to their popular letters 

column. 

 On September 11, 2016, the Philadelphia Inquirer interviewed the NCD Executive 

Director, who was quoted that even though the U.S. Census Bureau estimates that 
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report nearly one in five people in the United States have a physical or mental disability, 

people with disabilities remain underrepresented in books and other types of media.

 On September 13, 2016, Rolling Stone interviewed the NCD Executive Director for a 

feature on how the increased visibility of disabled athletes in the Paralympics extends 

beyond sporting events to civil and human rights. 

 On September 20, 2016, the NCD Chairperson was featured in an interview with New 

Hampshire Public Radio talking about NCD’s work on autonomous vehicles. 

FY 2016 Results – Policy Development and Collaboration

In FY 2016, NCD’s engagement activities and policy development activities remained 

complementary. Much of what NCD hears from its stakeholders throughout the year through the 

means of engagement outlined above informs the Council’s priority setting when selecting its 

slate of policy projects for the upcoming fiscal year. Likewise, once the policy projects are 

selected, NCD often relies upon engagement activities again during the research phase of a 

project, to convene focus groups, receive immediate input via Twitter chats on specific 

questions posed by researchers, and to receive expert information during quarterly meeting 

panel presentations. Once reports are written and released, engagement activities are again 

employed to create awareness of the recommendations and work collaboratively toward their 

implementation, much of which includes further development of new policies. 

In FY 2016, NCD developed policy positions and recommendations for Congress, the President, 

and other federal agencies in the following publications and letters: 

 Monitoring and Enforcing the Affordable Care Act for People with Disabilities

 The Impact of the Affordable Care Act on People with Disabilities: A 2015 Status Report

 Implementing the Affordable Care Act (ACA): A Roadmap for People with Disabilities

 Medicaid Managed Care Community Forums: Report

 Self-Driving Cars: Mapping Access to a Technological Revolution

 Toolkit for Parenting with a Disability

 Accessible Drug Labeling brochure

 Letter to House Judiciary Committee on the “ADA Education & Reform Act of 2015”

 Letter to Social Security Administration Regarding Proposed Rule Titles “Implementation 

of the ICS Improvement Act of 2007 (NIAA)”

 Letter to Senate Majority Leader Mitch McConnell Regarding Senate Mental Health 

Legislation

 Letter to CMS Regarding Proposed Part B Drug Payment Model

 Letter to Treasury Secretary about Including Accessibility in New Dollar Bills

 Letter to CDC about National Health Interview Survey’s (NHIS) 2018 Questionnaire 

Redesign

A brief synopsis of the FY 2016 reports follows in the chart below.

Federal Agency Collaboration – Given the connection between NCD’s engagement and policy 

development objectives, rather than repeat many items previously noted, the highlights of 

NCD’s performance in this area are noted above in the section involving congressional and 

federal agency engagement. 
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More Stakeholder-Friendly Materials – In FY 2016, NCD continued to make changes to the 

manner in which it develops and packages its policy recommendations to Congress and the 

President in response to feedback received from congressional stakeholders. Staff received and 

applied necessary training to transition report presentations to a more reader-friendly layout that 

includes a greater emphasis on infographics, easier-to-spot major findings and 

recommendations and key points, and shorter in length. The new report format has been met 

with an overwhelmingly positive response. NCD likewise began steps in FY 2016 to identify 

opportunities for greater application of plain language principles in its policy work, and at the 

request of disability community stakeholders, created and released a plain language version of 

a parenting rights toolkit, collaboratively with the Christopher and Dana Reeve Foundation. 

Progress Report Overhaul – In FY 2016, NCD began transitioning its annual progress report 

from its historically lengthy presentation of available data that was largely redundant year over 

year, to a presentation format that tied policy areas together thematically. This year’s progress 

report relied upon access to information and communication technology as its unifying theme 

across policy areas. NCD plans to continue utilizing a thematic organizing format in it FY2017 

progress report. 

Synopses of FY2016 Policy Reports

Self-Driving Cars: Mapping Access to a Technology Solution

In 2004 NCD issued a report, Design for Inclusion, aimed at educating designers and 

manufacturers about the way electronic and information technology (E&IT) intersects with the 

needs of individuals with disabilities, and how designing with access in mind can significantly 

increase the size of targeted markets for E&IT. In 2011, NCD took the next step in 

recognizing the transformative power of technology and innovation, and examined the 

importance of social media and other information technologies in connecting people to job 

opportunities in report The Power of Digital Inclusion. The latest innovations in technology are 

now upon us through the use of autonomous vehicles. Self-Driving Cars: Mapping Access to 

a Technology Revolution explores the emerging revolution in automobile technology and the 

promise it holds for people with disabilities, as well as the obstacles the disability community 

faces to realizing that promise. The report examined the current state of the technology, 

current approaches to regulation, and potential technological and policy barriers to full use by 

people with disabilities, and provides recommendations for preventing or eliminating those 

barriers, including model legislative language.

http://www.ncd.gov/publications/2015/self-driving-cars-mapping-access-technology-revolution

Implementing the Affordable Care Act (ACA): A Roadmap for People with Disabilities

The Patient Protection and Affordable Care Act (ACA) is one of the most significant and 

widely debated pieces of healthcare legislation in generations, and it has altered the way that 

people with disabilities will receive health care and ancillary services for generations to 

come. Implementing the Affordable Care Act (ACA): A Roadmap for People with Disabilities is 

the first in a series of three reports regarding the implementation, impact, and enforcement of 

ACA. This first report in the series provides a roadmap for monitoring the implementation of 

ACA and for making sure that this important federal law supports the outcomes the disability 

community has prioritized. The report: (1) provides an overview of future healthcare 

implementation decisions that must be made by both private insurers and state and federal 
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officials; (2) outlines approaches to maximizing ACA's positive impact on people with 

disabilities while limiting risks to the disability community that could result from unwise 

implementation choices; and (3) evaluates the policy options facing states as they consider 

expanding and reconfiguring Medicaid.

The Impact of the Affordable Care Act on People with Disabilities: A 2015 Status Report

The Patient Protection and Affordable Care Act (ACA) is especially important to people with 

disabilities who often rely on a broad range of health care services and supports and are 

more impacted by changes that occur within the healthcare system. Accordingly, in this 

second part of the ACA report series, NCD provides a snapshot of how early implementation 

of ACA has impacted the disability community. The report utilizes a formal literature review, 

interviews with key informants in ten states with diverse ACA implementation approaches, 

and a 50-state review of state policies involving key ACA provisions, such as decisions 

involving Medicaid expansion and selected essential health benefits of particular interest to 

people with disabilities. The resulting report provides a snapshot of the experience of people 

with disabilities at a time that the implementation of ACA is in its relative infancy, in the hopes 

of informing policy decisions now and in the future.

Monitoring and Enforcing the Affordable Care Act for People with Disabilities

Monitoring and Enforcing the Affordable Care Act (ACA) for People with Disabilities is the 

final report in a three-part series on ACA from NCD, each report considering a different 

aspect of ACA’s implementation, impact, or ongoing enforcement. In this, the final installment 

in the series, NCD examines key legal safeguards in ACA implementation regulations that 

can help people with disabilities secure essential care and supports. The report also outlines 

legal duties; identifies the parties responsible for fulfilling those duties; and in some instances, 

explores potential avenues for redress where applicable. By identifying issues for monitoring 

by the disability community nationally and in individual states, the report seeks to ensure that 

Americans with disabilities have the tools to fully share in ACA’s promised benefits and 

assess the impact ACA has had not only on the health of people with disabilities but also on 

the advancement of the goals of the ADA -- equality of opportunity, full participation, 

independent living, and economic self-sufficiency.

Medicaid Managed Care Community Forums: Report

In studying the emerging Medicaid issues, the National Council on Disability (NCD) has 

focused its attention on how changes and proposed changes in delivery systems from 

planning through implementation are affecting people with disabilities. NCD began articulating 

its earliest findings and recommendations in 2012 with publication of Analysis and 

Recommendations for the Implementation of Managed Care in Medicaid and Medicare 

Programs for People with Disabilities and Guiding Principles: Successfully Enrolling People 

with Disabilities in Managed Care, followed in 2013 by its report, Medicaid Managed Care for 

People with Disabilities: Policy and Implementation Considerations for State and Federal 

Policymakers.

As a direct follow-up to NCD’s 2012 and 2013 Medicaid managed care publications, in fiscal 

years 2014 and 2015, NCD hosted a series of stakeholder forums to promote greater 

dialogue and contact between key CMS regional office staff and the disability community 

regarding managed care waiver applications and dual eligible demonstration proposals. This 
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work was achieved through 10 community forums in which state Medicaid authorities, the 

U.S. Department of Health and Human Services (HHS) Centers for Medicare and Medicaid 

Services (CMS), and over 650 people participated. There were seven stakeholder groups 

comprising consumers/self-advocates, families, other advocates, providers, informal family 

caregivers, state government agency workers, managed care organizations (MCO), 

researchers, and various professionals in academia.

NCD conducted the Medicaid managed care forums in 10 states: Kansas, Florida, Illinois, 

California, New York, Georgia, Louisiana, Pennsylvania, Texas, and Wisconsin.

This report reflects the perspectives of what disability stakeholders, self-advocates, parents, 

providers, and state Medicaid staff are experiencing at the state and community levels, and 

includes NCD policy recommendations for HHS / CMS, Congress, and state governments.

Parenting with a Disability: Know Your Rights Toolkit

Currently, 35 states include disability as grounds for termination of parental rights. Nine states 

and the District of Columbia list physical disability in particular as grounds for termination of 

parental rights, even without evidence of abuse or neglect. These states include Kansas, 

Maryland, Mississippi, New Mexico, North Dakota, Ohio, and South Carolina in addition to the 

nation’s capital. In every state, the presence of a disability can be arbitrarily used when 

determining the “best” interests of a child.

NCD and the Christopher & Dana Reeve Foundation collaboratively released the “Parenting 

with a Disability: Know Your Rights Toolkit” to build on the awareness raised following the 

release of NCD’s groundbreaking 2012 report, “Rocking the Cradle: Ensuring the Rights of 

Parents with Disabilities and Their Children”— the first of its kind for a federal agency.

The toolkit was also made available in plain language format.

Accessible Drug Labeling Brochure

In 2012, Congress tasked NCD with a public awareness campaign regarding accessible drug 

labeling best practices under the Food and Drug Administration Safety and Innovation Act 

(FDSIA). Section 904 of FDSIA authorized the U.S. Access Board to convene a stakeholder 

working group to develop these best practices. On July 2013, the working group convened by 

the U.S. Access Board released its list of best practices for making prescription drug 

container label information accessible to people who are blind or visually impaired or elderly. 

The best practices offered are advisory only. NCD developed a trifold brochure summarizing 

these best practices and requested pharmacies and pharmacy associations disseminate the 

information to their affiliates and members. Advocates are also welcome to print and utilize 

the brochure in conversations with their own local pharmacies to increase awareness of the 

best practices. 
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GOALS, MEASURES & PROGRAM HIGHLIGHTS

Strategic

Goal 

Component

Key Measures Program Highlights for FY 2016

Integrated Approach

Economic 

SelfSufficiency

Enhance participation in 

and knowledge of 

programs available to 

assist people with 

disabilities in enhancing 

their self-sufficiency 

through employment, 

education and job 

training. 

Three meetings with SBA to discuss inclusion 

of disability as a category under 8 (a). NCD 

was asked to join the Small Business 

Administration’s Council on Underserved 

Communities 

Provided input on Maryland subminimum wage 

legislation

NCD Staff targeted engagement on economic 

agencies presented on disability policy at 

Securities Exchange Commission, ExportImport Bank, Dept. of Commerce, and U.S. 

Mint.

Independent 

Living

Improving access to long 

term services and 

support, health care, 

housing and 

transportation

Co-convened a meeting with CMS and the 

disability community to address states’ 

adoption of Medicaid managed care models. 

The forums provided critical feedback for CMS 

and key state agencies regarding the efficacy 

of and potential pitfalls of managed care for 

individuals with disabilities with long term 

support needs. NCD spoke at CDPAANYS, 

NACDD, TASH, and OK SILC conference on 

this topic.

NCD released three reports on the Affordable 

Care Act and its impact on people with 

disabilities. 

Forum report on Medicaid Managed Care 

discussions released 

Submitted remarks to Google that were 

included in Senate testimony on autonomous 

vehicles. Participated in key meetings with 

DOT, the White House, and manufacturers on 

this new technology.

NCD created & disseminate a brochure to U.S. 

pharmacies outlining best practices for making 
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information on prescription drug container 

labels accessible to people who are blind or 

visually impaired.

FDA proposes a ban on shock devices which 

includes language from NCD recommendations

NCD meeting with FEMA, FCC and DOJ to 

discuss NCD recommendations tied to 

emergency management in Flint lead 

contamination

Assisted in development of bi-partisan letter on 

non-discrimination in organ transplantation with 

Rep. Honda’s office.

Congressional briefing on mental health with 

majority staff

Congressional briefing with 10 Majority and 

Minority staff of the U.S. Senate Committee on 

Commerce, Science, and Transportation and 

with majority staff of the Energy and Commerce 

Subcommittee on Digital Commerce and 

Consumer Protection on Autonomous Vehicles 

Coordination with Sen. Casey and Sen. Ayotte 

to request GAO report on voting accessibility 

Integration 

& Inclusion 

Improving policies and 

practices to ensure that 

all children, youth, and 

adults with disabilities 

are valued by, and 

contribute to, their 

communities of choice 

and civil rights are 

protected

Assisted three state legislators in drafting and 

working on legislation on the rights of parents 

with disabilities and their families. One bill 

passed into law. 

Co-authored a toolkit on the Civil Rights of 

Parents with Disabilities with the Christopher & 

Dana Reeve Foundation 

Convened a White House Forum on the Civil 

Rights of Parents with Disabilities 

Co-convened a White House Forum on 

Criminal Justice and Disability
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HHS developed a settlement agreement with 

Georgia on the application of the ADA in foster 

care and adoption based on NCD’s report. 

FY2016 Progress Report focused on role of 

emerging technologies and their role in 

increasing societal access for people with 

disabilities

Reviewed & provided revisions on DOJ’s 

Developmental Disabilities Training for Law 

Enforcement 

Reviewed & provided revisions FEMA ICC 

Report on Emergency Preparedness

Provided names to the White House for 

inclusion in Bullying Summit

Co-convened series of meetings with ACL on 

Tribal Coordination 

NCD recommendations included in Dept. of Ed 

NPRM on addressing racial & ethnic disparities 

in identification, placement and discipline

Provided feedback and guidance to the Peace 

Crops on inclusive hiring practices

NCD served as a government observer during 

the negotiated rule-making on the 

Nondiscrimination on the Basis in Air Travel

conducted by the Department of Transportation

Reviewed and provided input to the Office for 

Democratic Institutions and Human Rights 

(OSCE) Needs Assessment Mission Report for 

the State Department, regarding voting 

accessibility.

Provided feedback on Amtrak Accessible Stations 

Development Program